CD Tesis
Manajemen Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBBP2) Oleh Badan Pendapatan Daerah Kabupaten Rokan Hilir Tahun 2014-2015
With the issuance of Law Number 28 Year 2009 on Local Taxes and
Retributions, the Collection of Land, Rural and Urban Buildings Taxes becomes
the right of Local Government, in the function of management there are four
functions namely planning, organizing, actuating and controlling. This research
aims to obtain a clear picture of the Land, Rural and Urban Buildings Taxes
Management by Local Revenue Agency of Rokan Hilir Regency and
Supporting and Inhibiting Factors in the Rural and Urban Buildings Taxes
Management by Revenue Agency of Rokan Hilir Regency Year 2014-2015.
The method used in this research is descriptive qualitative method. Data
collection techniques that Author uses are interviews, observation and
documentation, Data analysis was done with data reduction, data presentation
and conclusion.
The result of this research indicate that: First, that the Regional Revenue
Agency of Rokan Hilir Regency has been managing the taxes of land, rural and
urban buildings to increase local revenue based on four functions of
management: planning, organizing, actuating, and controlling based on the
main functions and duties of the Agency. But it is not said to be maximum in the
management, noted that several constraints in the management of land, rural
and urban buildings taxes. Second, supporting factors such as the availability of
funding or financing and support from local officer. inhibiting factors such as
roles and responsibilities are not evenly distributed, lack of coordination, lack of
personnel both in quality and quantity and lack of equipment.
Keywords: Management, Land, Rural and Urban Buildings Taxes,
Local Revenue Agency.
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